德国财政学、英美财政学与中国财政学

本文研究财政学主流从德国范式到美国范式的演变史。文章通过对不同语言的“财政”一词进行文献研究,认为财政学产生于德国而非英国;然后在马克思主义唯物史观的指导下,还原经济学如何一步步取代财政学的历史过程。本文的研究表明:第一,财政学并非经济学的分支,二者产生的土壤与哲学根基都不相同;第二,经济学的几次变革反映出其内在逻辑的不一致,无法作为财政学的理论基础;第三,当代主流财政学与现实脱节的原因在于实践和理论的发展方向是矛盾的,即19世纪末20世纪初,英美的财政实践在向德国学习,而英美的公共经济学却取代德国财政学,成为财政学的主流。

Evolution History of Mainstream Public Finance

This paper studies the evolution history of mainstream public finance from the German paradigm to the American paradigm.Firstly,based on the literature study of the word"finance"in different languages,it is concluded that public finance originated in Germany rather than Britain.Then,under the guidance of Marxist historical materialism,this paper restores the historical process of how economics replaced public finance step by step.The research findings are as below.First,public finance is not a branch of economics,and they grew out of different backgrounds and philosophical foundations.Second,several changes in economics reflect the inconsistency of its internal logic,so economics cannot provide the theoretical basis for public finance.Third,the reason why contemporary mainstream public finance is divorced from reality lies in the contradiction between the development direction of practice and theory:at the end of the 19th century and the beginning of the 20th century,Britain and America learnt from Germany in their practice of public finance,but British and American public economics replaced German public finance and became the mainstream public finance.